Malaysia has released English-language guidance on the introduction of sales tax on low-value goods from April 1, 2023.
LVGs are all imported goods, with the exception of smoking-related products and alcohol, valued at less than MYR500. Tax at ten percent applies on the amount paid for the goods, without transportation and insurance costs, and before other taxes and charges, on all goods brought into Malaysia from overseas by land, sea, or air.
Source Vitallaw